Reference to High Court, Patna- Section 66(3)- Royalty received by assessee from coal mines- Sum kept in a ``suspense account``- Whether assessable to Income tax High Courts ruling that the so-called suspense account was not really a suspense account in its true sense and that the assessee received the sum as his income and it was mixed up with other assessee in the Bank. Payment of royalty to the account of the assessee in the Bank at the request of the authorised agent of assessee constituted receipt of the sum by assessee- Assessment for 1938-39. Maharaja Narain Singh of Ramgarh.

Department	Central Board Of Revenue
Branch	Income Tax
From Year / Date (YYYY-MM-DD)	1941
To Year / Date (YYYY-MM-DD)	1941
Identifier	PR_000000380921
File No.	Progs., Nos. 45(21)-I.T., 1941